Tax Regulation and Income Redistribution:A Literature Review

This paper reviews and compares the recent literature both in Chinese and in English on tax regulation and income redistribution and presents the prospects for future researches in China. Latest researches in English focus mainly on the empirical analysis of the role of the tax system in redistribution,the comparison of the redistribution effects of taxes and transfer payments,the relationship between the inequality in income distribution and tax compliance. In contrast,researches in Chinese center around defining the role of taxation in income redistribution,empirical study of the redistribution effect of taxes,causes and countermeasures of the defaults of the redistribution effects of taxes. In sum,literature in English and Chinese differs considerably in the subject matters,methods and depth of study.